XBRL扩散的影响因素及对策研究

Abstract XBRL diffusion plays a major role in lowering the supervision cost strengthening the protection of investors' interests andpromoting the update of China's accounting standards. Due to the delayed initiation weak basic research imperfect classification system inadequate software development and understanding the diffusion of XBRL has been widely adopted. By introducing foreign experiences improving the classification standards constructing information exchange platform and developing the application tools fit China thediffusion of XBRL will be greatly boosted.院XBRL 扩散 影响因素 对策Key words XBRL diffusion contributing factors countermeasures中图分类号院F232 文献标识码院A 文章编号院1006-4311（2014）31-0191-02